Texas Instruments BA-20 Profit Manager User Manual - Page 94
Sum-of-the-years'-digits depreciation, Declining-balance depreciation, Statistics, First year
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Sum-of-the-years'-digits depreciation ---L----I--F------+----2-----------Y---R-----------F----S---T----Y----R C----S----T----------S----A----L----) ((LIF × (LIF + 1)) ÷ 2) First year: (---(--L-L---I-I-F--F L-C---I-S-F---T---+------1-S---)A--)--L--÷--)--2-----) × FSTYR Last year or more: DEP = RDV Declining-balance depreciation R-----B----V-----×-----D----B----%---LIF × 100 where: RBV is for YR - 1 First year: C----L-S--I-T--F---×--×---D--1---B0---0-%--- × FSTYR Unless C-----S---T-----×-----D-----B----%--LIF × 100 > RDV ; then use RDV Q FSTYR If DEP > RDV, use DEP = RDV If computing last year, DEP = RDV Statistics Note: Formulas apply to both x and y. Standard deviation with n weighting (sx): ∑⎛ ⎝ x⎠⎞ 2 1 ⁄ 2 ∑ x2 n n 90 Appendix - Reference Information
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